Aset Lain-lain Other Current Assets
PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK
Catatan atas Laporan Keuangan Konsolidasian 30 Juni 2017 dan 31 Desember 2016 serta
untuk Periode-periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY
Notes to Consolidated Financial Statements June 30, 2017 and December 31, 2016 and
for the Six-Month Periods Ended June 30, 2017 and 2016
Figures are Presented in Rupiah, unless Otherwise Stated
- 40 -
12. Utang Pajak 12. Taxes Payable
30 Juni 31 Desember
June 30, December 31,
2017 2016
Pajak Pertambahan Nilai -
9.324.898.319 Value Added Tax
Pajak Penghasilan: Income Taxes:
Pasal 29 Catatan 28 Article 29 Note 28
Tahun 2017 1.150.670.445
- Year 2017
Tahun 2016 -
9.043.017.379 Year 2016
Pasal 26 35.395.288.650
275.038.865 Article 26
Pasal 23 11.009.169.469
543.810.006 Article 23
Pasal 4 ayat 2 3.422.946.471
3.567.849.826 Article 4 paragraph 2
Pasal 25 599.779.395
740.436.757 Article 25
Pasal 21 395.053.869
476.677.381 Article 21
Pajak Pembangunan I 510.883.591
388.920.806 Development Tax I
Jumlah 52.483.791.890
24.360.649.339 Total
Besarnya pajak yang terutang ditetapkan berdasarkan perhitungan pajak yang dilakukan
sendiri oleh wajib pajak self-assessment. Berdasarkan Undang-undang No. 28 Tahun
2007
mengenai Perubahan
Ketiga atas
Ketentuan Umum dan Tata Cara Perpajakan, Kantor Pajak dapat melakukan pemeriksaan
atas perhitungan pajak dalam jangka waktu lima 5 tahun setelah terutangnya pajak,
dengan beberapa pengecualian, sebagaimana diatur dalam Undang-undang tersebut.
The filed tax returns are based on the Group’s
own calculation
of tax
liabilities self-
assessment. Based on the Law No. 28 Year 2007, regarding the third amendment of the
General Taxation Provisions and Procedures’ the time limit for the tax authorities to assess or
amend taxes was reduced to five 5 years, subject to certain exceptions, in accordance
with provisions of the Law.
13. Beban Akrual 13. Accrued Expenses
30 Juni 31 Desember
June 30, December 31,
2017 2016
Komisi penjualan -
17.941.614.159 Sales commission
Lain-lain 166.361.240
20.314.972 Others
Jumlah 166.361.240
17.961.929.131 Total
Lain-lain terdiri dari biaya operasional Grup yang masih harus dibayar.
Others consist of accrual of certain operating expenses of the Group.
14. Uang Muka Penjualan 14. Sales Advances
Akun ini terdiri dari penerimaan uang dari pelanggan atas pembelian real estat dengan
rincian sebagai berikut: These represent cash received from customers
for their purchases of real estate inventories with details as follows:
30 Juni 31 Desember
June 30, December 31,
2017 2016
Uang muka penjualan: Sales advances:
Industri 186.541.696.081
58.819.437.082 Industrial
Komersial 61.884.497.780
64.607.258.090 Commercial
Perumahan 43.192.349.088
39.574.738.656 Residences
Jumlah 291.618.542.949
163.001.433.828 Total